On 31st December, 2016, pass book shows a debit balance (overdraft) of ₹10,000. from the following particulars, prepare a Bank Reconciliation Statement :-
1. Cheques amounting to ₹8,000 drawn on on 25th December, of which cheques of ₹3,000 were cashed within 31st December.
2. Cheques paid in for collection amounted to ₹50,000 but cheques of ₹22,800 were credited on 2nd January, 2017.
3. Items unticked in the pass book are :-
(i) Incidental charges ₹25.
(ii) Dividend collected by bank on our behalf ₹350.
4. A cheque for ₹600 debited in the cash book omitted to be banked.
5. A cheque of ₹750 banked and credited, but omitted to be recorded in the Cash Book.